Applying for an exemption from gift tax
You usually have to pay schenkbelasting (gift tax) on a gift of cash. This depends on the amount of the gift. In some cases, you can apply for an exemption of the schenkbelasting.
Last updated on 27 December 2021
When can I apply for an exemption from schenkbelasting?
Visit the Belastingdienst (Tax and Customs Administration) website to find out when you need to file a gift tax return (in Dutch) and the special exemptions that may apply. In the case of a special exemption, you will have to file a tax return, but you will not have to pay gift tax.
In the following situations you have to pay schenkbelasting, but you may be granted an exemption:
- You give to someone who is unable to provide for themselves and is in urgent need of medical care.
- You give to someone under the age of 27 to pay for a course of study. Without this gift, the person would not be able to study.
- You give to a charity or an institution linked to a specific time or event, such as for an anniversary or for the purchase of a special building, such as a church or concert hall.
Applying for an exemption from schenkbelasting
Please contact the Belastingdienst to apply for an exemption from schenkbelasting.
Laws and regulations (in Dutch)
Law on succession 1956, Article 67
Exemption from gift and inheritance tax